{"id":26218,"date":"2023-12-07T02:27:59","date_gmt":"2023-12-07T02:27:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-thu-nhap-tang-them-multiperiod-excess-earnings-method-mpeem-la-gi.html"},"modified":"2023-12-22T11:30:17","modified_gmt":"2023-12-22T04:30:17","slug":"phuong-phap-thu-nhap-tang-them-multiperiod-excess-earnings-method-mpeem-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-thu-nhap-tang-them-multiperiod-excess-earnings-method-mpeem-la-gi.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam (Multiperiod Excess Earnings Method – MPEEM) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: idealphotography)<\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0:\u00a0Multiperiod Excess Earnings Method – MPEEM.<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh th\u00f4ng qua gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a c\u00e1c d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c cho l\u00e0 ph\u00e1t sinh t\u1eeb \u0111\u00f3ng g\u00f3p c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 sau khi lo\u1ea1i tr\u1eeb t\u1ec9 l\u1ec7 d\u00f2ng ti\u1ec1n ph\u00e1t sinh t\u1eeb \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c.<\/p>\n

Qui tr\u00ecnh th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

– \u01af\u1edbc t\u00ednh c\u00e1c d\u00f2ng ti\u1ec1n k\u00ec v\u1ecdng \u0111\u01b0\u1ee3c t\u1ea1o ra do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.\u00a0<\/p>\n

D\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1o ra do s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh b\u1eb1ng c\u00e1ch gi\u1ea3m tr\u1eeb kh\u1ecfi d\u00f2ng ti\u1ec1n k\u00ec v\u1ecdng n\u00f3i tr\u00ean kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c t\u1ea1o ra do s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh kh\u00e1c v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh (g\u1ecdi chung l\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p).<\/p>\n

Kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p l\u00e0 kho\u1ea3n thu nh\u1eadp h\u1ee3p l\u00ed \u0111\u01b0\u1ee3c t\u1ea1o ra b\u1edfi t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p, bao g\u1ed3m ph\u1ea7n l\u1ee3i nhu\u1eadn t\u1eeb t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0 ph\u1ea7n b\u00f9 \u0111\u1eafp cho kho\u1ea3n \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u do s\u1ef1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n theo th\u1eddi gian. Kho\u1ea3n thu nh\u1eadp h\u1ee3p l\u00ed cho t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c t\u00ednh th\u00f4ng qua c\u00e1c b\u01b0\u1edbc:<\/p>\n

B\u01b0\u1edbc 1<\/b>: x\u00e1c \u0111\u1ecbnh nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 \u0111\u00f3ng g\u00f3p v\u00e0o d\u00f2ng ti\u1ec1n thu nh\u1eadp;<\/p>\n

B\u01b0\u1edbc 2:<\/b> \u01b0\u1edbc t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p n\u00e0y;<\/p>\n

B\u01b0\u1edbc 3:<\/b> x\u00e1c \u0111\u1ecbnh thu nh\u1eadp c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p tr\u00ean c\u01a1 s\u1edf t\u1ec9 su\u1ea5t l\u1ee3i nhu\u1eadn h\u1ee3p l\u00ed v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p.<\/p>\n

– Ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n k\u00ec v\u1ecdng sau khi gi\u1ea3m tr\u1eeb kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c t\u1ea1o ra do s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i. T\u1ed5ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a d\u00f2ng ti\u1ec1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c ph\u00e9p t\u00ednh kh\u1ea5u hao theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c t\u00ednh th\u00eam ph\u1ea7n l\u1ee3i \u00edch d\u1ef1 ki\u1ebfn c\u00f3 \u0111\u01b0\u1ee3c do kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh.<\/p>\n

Th\u00f4ng tin c\u1ea7n c\u00f3 \u0111\u1ec3 \u00e1p d\u1ee5ng<\/font><\/h3>\n

C\u00e1c th\u00f4ng tin sau c\u1ea7n \u0111\u01b0\u1ee3c c\u00e2n nh\u1eafc khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam:<\/p>\n

– D\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p t\u1ea1o ra b\u1edfi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh, bao g\u1ed3m c\u1ea3 d\u00f2ng thu nh\u1eadp v\u00e0 c\u00e1c chi ph\u00ed g\u1eafn li\u1ec1n v\u1edbi t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh;<\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng c\u00e1c t\u00e0i s\u1ea3n ph\u1ee5 tr\u1ee3 c\u1ea7n thi\u1ebft v\u00e0 g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh;<\/p>\n

– T\u1ec9 su\u1ea5t chi\u1ebft kh\u1ea5u ph\u00f9 h\u1ee3p \u0111\u1ec3 chuy\u1ec3n \u0111\u1ed5i v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh;<\/p>\n

– C\u00e1c chi ph\u00ed ho\u1eb7c l\u1ee3i \u00edch li\u00ean quan, v\u00ed d\u1ee5 m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/font><\/h3>\n

– Khi th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u00f3 s\u1ef1 k\u1ebft h\u1ee3p v\u1edbi c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c trong m\u1ed9t nh\u00f3m t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ea1o ra d\u00f2ng ti\u1ec1n. Trong \u0111\u00f3, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh c\u1ea7n th\u1ea9m \u0111\u1ecbnh gi\u00e1 c\u00f3 t\u00e1c \u0111\u1ed9ng ch\u00ednh y\u1ebfu t\u1edbi d\u00f2ng thu nh\u1eadp, ph\u1ea7n \u0111\u00f3ng g\u00f3p t\u1eeb c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 kh\u00f4ng ch\u00ednh y\u1ebfu.<\/p>\n

– C\u00f3 th\u1ec3 d\u00f9ng l\u00e0m ph\u01b0\u01a1ng ph\u00e1p b\u1ed5 sung cho c\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u1ea9m \u0111\u1ecbnh gi\u00e1 kh\u00e1c.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Th\u00f4ng t\u01b0 s\u1ed1 06\/2014\/TT-BTC Ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam s\u1ed1 13)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p thu nh\u1eadp t\u0103ng th\u00eam (ti\u1ebfng Anh: Multiperiod Excess Earnings Method – MPEEM) l\u00e0 m\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26218"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26218"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26218\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26218"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26218"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}